Exercise 17-2 (Part Level Submission) Ayala Inc. has conducted the following analysis related to its product lines, using a traditional costing system (volume-based) and an activity-based costing system. Both the traditional and the activity-based costing systems include direct materials and diect labor costs Total Costs Sales Revenue Traditiona ABC Products Product 540X Product 137Y Product 249S $202,000 172,000 84,000 $59,000 45,900 52,000 41,000 17,000 41,100 (a) For each product line, compute operating income using the traditional costing system Product 540X Product 137Y Product 2495